Chapters

	Audit The Internal Audit process.
	Budget Monitoring Advice on budget monitoring, reporting to governors, and requirements for reporting to the LEA.
	Budget Planning Advice on strategic planning and the budgetary process.
	Capital Expenditure Definition, spending limits, central and devolved funds, arrangements for voluntary aided and special agreement schools.
	Caretakers' Houses Procedures for managing service tenancies.
	Cheque Book Schools Procedures for full cheque book schools.
	Community Day Nurseries General accounting procedures.
	CPS Queries Contact details for processing enquiries.
	Educational Visits Advice and guidance for accounting for school trips.
	Extended School Activities Financial guidance on Extended Schools Activities - Community Use.
	External Funding & Resources Sources of available funds, FindaFunder, and how to bid for funds.
	External Payments Accounts (EPA) Procedures for schools operating the External Payments Account scheme
	Fair Funding Contingencies The scope and purpose of each contingency and the procedure for schools to receive support.
	Financial Delegation Framework - for Governing Bodies A sample framework, representing best practice, for Governing Bodies to delegate financial responsibilities.
	Financial Regulations Guide Guide to Financial Regulations that are applied to schools.
	Fraud Awareness Guidance on how to be alert to the possibility of fraud.
	GLAMIS An explanation of GLAMIS and how it operates.
	Insurance Insurance issues for schools: pupils, employees, public liability, buildings, equipment, vehicles etc.
	Inventory & Stores Records Procedures and documentation for maintaining inventory and stores records.
	Invoices Procedures and documentation for raising invoices.
	LEA Monitoring Advise schools of the LEA monitoring role and schools assistance in this role.
	Leasing of Equipment Definition, criteria for leasing, and procedures.
	Licensed Deficits Definition, procedures, key conditions.
	MIS Procedures IT systems and data protection.
	Payments Procedures Procedures for paying invoices.
	Payroll & Pensions Salaries, wages and pensions issues.
	Petty Cash Guidance notes for the management of petty cash.
	School Budget Statement Understanding the Section 52 statement.
	School & Unofficial Funds Advice on best practice for the operation, accounting and audit of funds.
	Standards Fund Application and allocation processes and management of grants.
	Surplus Deficits Management of Surplus and Deficit balances
	Support Services Delegated Support Services.
	Urban Design Services provided to schools.
	Value Added Tax (VAT) Guidance on accounting for VAT.
	Year End Procedures Notes for the end of financial year accounts.